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Levy / Seizure of Assets

IRS-initiated process to obtain income and/or other assets of a taxpayer to apply toward a tax liability.

  • Appeals
  • Correspondence
  • Roadmap Stations

Letter 1278

Letter 1278 notifies you that your penalty abatement request has been accepted and your account will be adjusted as a result of the decision to abate the penalty.

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  • Appeals
  • Correspondence
  • Roadmap Stations

Letter 4381

You will receive this letter when you have submitted a Collection Due Process (CDP) or Equivalent hearing using a position which the Service has publicly identified as frivolous or reflects a desire to delay or impede the administration of the federal laws. A request to either amend your hearing request providing a legitimate reason for the hearing or withdraw your request within specified timeframe, was not met and Appeals has disregarded your request for a CDP or Equivalent hearing.

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  • Appeals
  • Correspondence
  • Roadmap Stations

Letter 3820

You will receive this letter from Appeals as an acknowledgement that your Offer in Compromise (OIC) has met the standards for processing of your OIC. The Appeals hearing officer who conducted your Collection Due Process (CDP) hearing will remain assigned to your CDP case.

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October 10, 2024

January 1 deadline approaching for reporting Beneficial Ownership Information

Are you one of one of millions of business owners who are affected by the Corporate Transparency Act (CTA)? If so, you may be required to report Beneficial Ownership Information (BOI) to Treasury’s Financial Crimes Enforcement Network (FinCEN). FinCEN has launched a nationwide public service campaign to bring this information to potentially impacted business owners. It is imperative that you are aware of the FinCEN reporting requirements and know where to access additional information. Failure to file (timely or at all) may result in hefty penalties.

July 2, 2024

National Taxpayer Advocate Releases Fiscal Year 2025 Objectives Report to Congress

On June 26, 2024, I submitted to Congress the National Taxpayer Advocate Fiscal Year 2025 Objectives Report to Congress, which outlines the 2024 filing season and identifies key objectives my organization will undertake for the upcoming fiscal year. The report identifies our key objectives for the upcoming fiscal year, including 11 systemic advocacy objectives, five case advocacy and other business objectives, and four research objectives.

In July, we will publish the IRS responses to each of the 78 recommendations I made in my 2023 Annual Report to Congress. I’m pleased to report the IRS has agreed to implement 62 of the recommendations in full or in part.

  • Website Style Menu
May 21, 2024

FY24 TAS Operational Plan

  • Appeals
  • Correspondence
  • Roadmap Stations

Letter 5100

You requested a CAP appeal of a collection activity or warning of collection activity or property subject to collection action. This letter advises you that the review was conducted and the IRS Independent Office of Appeals (Appeals) reached a determination on the IRS decision that either the collection activity or warning of collection activity or property subject to collection action is either sustained or not.

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  • 2023 Annual Report to Congress

Full Report 2023

The National Taxpayer Advocate’s Annual Report to Congress identifies taxpayers’ problems and provides suggestions to further protect taxpayer rights and ease taxpayer burden

 

 

November 2, 2022

My Recent Kansas City Campus Experience (Part Two)

As discussed in Part One, I, together with several other IRS executives, had the honor to work side by side with employees in the extraction mailroom at the IRS’s Kansas City campus.

  • Correspondence
  • Roadmap Stations
  • Tax Return Processing

Letter 106 C

The “Claim Disallowance” IRS Letter 105C or Letter 106C is your legal notice that the IRS is not allowing the credit or refund you claimed.

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December 29, 2020

Happy New Year!

  • 2017 Annual Report to Congress

Most Serious Problems

February 6, 2020

Local Taxpayer Advocates Deliver Key NTA Annual Report Messages to Members of Congress

This week, TAS’s Local Taxpayer Advocates (LTAs) are in Washington, D.C.

  • 2022 Annual Report to Congress

Most Serious Problems

The IRC requires the National Taxpayer Advocate to prepare an Annual Report to Congress that contains a summary of the ten most serious problems encountered by taxpayers each year.

  • 2023 Objectives Report to Congress

Newsroom 23

  • 2020 Annual Report to Congress

Newsroom 2020